2000 Tax Help Archives  

Chapter 11 - Retirement Plans, Pensions, & Annuities

Important Change

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

5-year tax option repealed.
The 5-year tax option for figuring the tax on lump-sum distributions from a qualified retirement plan has been repealed. However, a plan participant can continue to choose the 10-year tax option or capital gain treatment for a lump-sum distribution that qualifies for the special treatment.


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